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山西省废金属回收管理暂行办法

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山西省废金属回收管理暂行办法

山西省政府


山西省废金属回收管理暂行办法
山西省政府



为了加强对废金属回收工作的统一领导和管理,保证完成国家下达的废金属上交任务,特制定本办法。
一、废金属回收工作由省废金属回收领导组负责统一管理。
省废金属回收领导组的任务是:根据国家有关规定,制定我省废金属回收、调拨、外运管理细则;统一管理废金属的收购和调拨,负责废金属出省审批;协调废金属回收部门之间的关系;解决废金属经营、市场供应、加工利用和销售价格等方面的问题。
二、废金属由物资、供销两条渠道收购,不划分收购范围。
三、各有关部门要密切配会,加强对废金属回收工作的管理。各地要由经委牵头,会同物资、供销、公安、工商行政管理等有关部门,对现有国营、集体废金属收购站、点进行整顿。严禁个人收购生产性废旧金属。已经登记、须有营业执照的国营、集体收购站、点,符合要求的,准予
继续经营,主管部门应加强管理,所有收购站、点都必须建立健全规章制度,端正经营思想,严格执行国家的政策、法令。有严重违法犯罪问题的,要停业整顿或吊销营业执照。无证经营的要坚决取缔。对倒卖废金属的不法分子,要坚决予以打击。除本省物资、供销部门所属的收购单位外
,其它任何单位或个人不得收购废金属。收购废金属要坚持凭证明履行登记手续。严禁从个人手中收购铁路、石油、市政公用设施、军用器具的专用金属材料。工商行政管理部门要严格开业审批制度,加强行业监督和非生产性废旧金属市场管理。生产性废旧金属,不准进入集市贸易。
四、对个人出售拣拾的生产性废旧金属实行专点收购。收购专点由省废旧金属回收领导组会同工商行政管理、公安部门确定。必须严格控制、合理布点。在钢厂、铁路工程工地、厂矿附近不准设专点。非指定的废品收购站、点,一律不准收购。
五、废金属的上交任务,由省计委下达各地、市,再由各地、市根据实际情况,按两条收购渠道下达上交计划。物资、供销各级回收单位,必须保证完成上交任务。凡未完成上交任务的,一律不准自销,违者由当地工商行政管理部门没收其销售收入。凡完不成上交任务的地、市,相应
扣减其下年度钢材供应指标。
六、物资、供销回收单位在完成上交计划后收购的废金属,可根据有关规定,进行挑选、加工、利用,支援当地工农业生产。
七、严格控制废金属出省。除经省废金属回收领导组批准外调的外,任何部门、单位或个人不得将废金属调往省外,违者要视情节轻重,给予经济处罚和行政纪律处分。
八、本办法自发布之日起施行。本省过去有关规定,凡与本办法有抵触的,均执行本办法。



1986年7月15日
         也谈人身损害案一审法庭辩论终结时一审含义
                ——兼与魏建国、谢蕊娜同志商榷

  2012年7月11日《人民法院报》刊载了魏建国、谢蕊娜同志《人身损害案“一审法庭辩论终结时”中“一审”含义》一文。魏、谢两同志认为,对于重审(再审)案件,计算人身损害赔偿金额的基准时间仍应该是原审时法庭辩论终结时的上一统计年度。理由是:1、重审(再审)程序是以原审为基础的,不能完全等同于一审程序。重审(再审)是为了纠正一审的错误,不会改变一审判决的正确依据。2、根据《最高人民法院关于民事诉讼证据的若干规定》第三十四条的规定,当事人应当在原审程序的举证期限届满前,固定其诉讼请求。当事人一旦提出其诉讼请求,根据诚实信用的原则或者禁止反言的原则,应当对当事人自己和人民法院都具有约束力,这种约束力不但应当体现在原审程序中,也应当体现在基于原审程序而进行的重审(再审)程序中。3、民事责任的赔偿原则是损失填补,《最高人民法院关于审理人身损害赔偿案件适用法律若干问题的解释》的立法宗旨,也在于给被侵权人的赔偿是一种补偿,而不具有惩罚性。侵权行为发生当时的社会经济水平是确定的,赔偿也是确定的,也只有以这个时间的经济及社会发展为依据,给受害人一个损失填补。离开这个确定时间,常人是无法预知以后的社会经济发展,对当事人不公平,也不能体现法律的公平原则,法律也不允许让一个人承担自己无法预知的社会风险。4、如果离开了初次立案时间,使得计算依据不确定,就会有人因此不当得利,就有人同时承担不应当承担的责任,民法的公平原则被破坏。在现在信访压力严重的情况下,势必一些人会因此而不断上访,不断要求重新赔偿。同时,人身损害的后果确定下来后,诉讼程序的变化不会导致当事人损失的变化。如果一概以重审(再审)法庭辩论终结时上一年度的统计数据作为赔偿依据,会诱使受害人一方反复上诉申诉,反复申请鉴定,甚至故意隐瞒一些案件事实,使案件陷入反复发回重审、再审的怪圈,令赔偿责任人不堪其扰,这既不公平,也不利于社会秩序的稳定。

  笔者不同意魏、谢两同志意见,同意该文第一种意见,即对于重审(再审)案件“上一年度”,应该理解为重审(再审)时法庭辩论终结时的上一统计年度。。理由如下:

  1、从字面上来理解。“一审法庭辩论终结时”中的“一审”是指审级,对于一审“重审或再审”,审级都是“一审”。重审或再审均需开庭进行审理,法庭辩论是法庭审理的必经程序,之前原审无论已经开过几次庭,进行过几次法庭辩论,因发回重审或依审判监督再审,原审判决均已失去了法律效力,原审的法庭辩论并未终结,故“一审法庭辩论终结时”只能是指“重审(再审)法庭辩论终结时”。

  2、魏、谢两同志第一、二点理由将诉讼证据与当事人诉讼请求混为一谈,不能成立。确实,重审(再审)是为了纠正一审的错误,不会改变一审判决的正确依据。但是,根据民诉法规定,当事人在法庭上可以提出新的证据,可以增加诉讼请求。当事人因经济发展引起的赔偿标准变化而增加的诉讼请求,并不违反诚实信用的原则。“禁止反言”是证据规则,而讨论的是因时间节点发生变化引起赔偿标准的变化,在相同的事实和证据下也存在这个问题,与证据无关,故也不存在反言的问题。还有担心权利人如果以重审(再审)法庭辩论终结时上一年度的统计数据作为赔偿依据,会诱使受害人一方反复上诉申诉,反复申请鉴定,甚至故意隐瞒一些案件事实,使案件陷入反复发回重审、再审的怪圈。任何事情都是相对的,如果拖得越久对侵权人越有利,那么侵权人是不是也可以反复上诉申诉,反复申请鉴定,甚至故意隐瞒一些案件事实,使案件陷入反复发回重审、再审的怪圈呢?之所以“怪”,肯定就存在不合理的地方,实际上,上诉、申诉、申请鉴定,均有严格的法律规定,只要是严格依法办案,当事人无理的上诉、申诉、鉴定申请,均不能导致无休止的诉讼,这种担心有些多余。

  3、魏、谢两同志第三点理由讲到了民事责任的赔偿原则是损失填补。确实,民法的主要功能是“填平”,针对受害人的损害程度进行衡量,由侵权人进行相应的赔偿,而非要求侵权人进行惩罚性的赔偿。那么就应对受害人的损害进行分析,受害人原审时未得到及时有效的赔偿,其权益受损必然在持续增加。如果还以原审时第一次法庭辩论时的标准作为赔偿标准,势必损害权利人的合法权利,不能达到“填平”的效果。作为私法的民法,其立法目的在于,通过对私法的维护以调动市民进行民事活动的积极性,由此决定了民法的权利法性质。在人身损害赔偿案件中,法院应当对赔偿权利人的权利进行审查,如符合法律规定,则应予支持,如不符合法律规定,则应予驳回。而不是进行倒推,对赔偿义务人的义务进行审查。

  4、魏、谢两同志第四点理由讲到了讲到了有人因此不当得利和公平,谁不当得利?当然是指权利人不当得利。那么我们来分析一下,权利人是不是不当得利。首先,根据法律规定,不当得利是指没有合法根据,取得不当利益。权利人受到伤害,要求侵权人进行赔偿,不能说是没有合法根据。其次,随着社会主义经济建设的发展,人民生活水平越来越高,赔偿标准肯定也是逐年增高。权利人的权利不能及时有效地得到实现,案件发回重审(再审)后,按照重审(再审)时法庭辩论终结时的上一统计年度来计算赔偿款怎能说是不当得利。第三,案件发回重审(再审)包括两种情形,一是原判决认定事实错误,或者原判决认定事实不清,证据不足,裁定撤销原判决,发回原审人民法院重审(再审),或者查清事实后改判;二是原判决违反法定程序,可能影响案件正确判决的,裁定撤销原判决,发回原审人民法院重审(再审)。因为审判机关的原因导致权利人的权利不能及时有效地得到实现,而要求权利人来承担不利于其的法律后果,说得上是公平吗?在基本损害事实和证据不变的基础上,时间在变,如果权利人的权利没有得到及时有效的赔偿,权利人的权利是不是在进一步受到损害?举个例子,甲在2009年伤害了乙,当年一审结案,后于2012年6月再审。丙在2012年5月伤害了丁,6月一审结案。设乙、丁受伤害程度相同,那么按照魏、谢两同志观点,则乙获得的赔偿将大大少于丁,也就是说侵权人将案件拖得越久对其赔偿越有利,这样的结论岂不是很荒谬?第四,任何的赔偿标准都是相对公平的,不是绝对的。以魏、谢两同志所举的丧葬费为例,譬如,2009年丧葬费标准为5000元,那么实际上使用的丧葬费就是5000元,一分不多,一分不少吗?显然不是这样的。要将死者重新挖出来,再埋葬,不过是笑谈而已。另外,每年有不同的赔偿标准是经济不断发展的结果,举个极端的例子,现在的100元还值80年的100元吗?所以以最终一审法庭辩论终结时的赔偿标准确定赔偿数额,才能最公平、最有效地保护权利人的合法权益。

  综上所述,在重审(再审)案件中,“上一年度”,应该理解为重审(再审)时法庭辩论终结时的上一统计年度。最高人民法院《关于审理人身损害赔偿案件适用法律若干问题的解释》第三十五条第二款的规定清晰明确,不会产生歧义,无需另行出台新的司法解释。

(作者单位:江西省铜鼓县人民法院)

国务院关于鼓励投资开发海南岛的规定(附英文)

国务院


国务院关于鼓励投资开发海南岛的规定(附英文)

1988年5月4日,国务院

规 定
第一条 为了吸收境内外投资,加快海南岛的开发建设,特制定本规定。
第二条 国家对海南经济特区实行更加灵活开放的经济政策,授予海南省人民政府更大的自主权。
第三条 国家鼓励境内外的企业、其他经济组织或者个人(以下简称投资者)投资开发海南岛,兴办各项经济和社会事业。
第四条 国家依法保护投资者的合法权益,对投资者的资产不实行国有化和征收,在特殊情况下,为社会公共利益的需要,对投资者的资产可以依照法律程序实行征收,并给予相应的补偿。
投资者必须遵守中国的法律、法规。
第五条 投资者可以下列方式在海南岛投资经营:
(一)投资举办中外合资经营企业、中外合作经营企业、外资企业(以下简称外商投资企业)以及法律允许的其他类型的企业。各类企业的经营期限,由投资各方在合同中约定或者经有关主管部门批准;
(二)购买股票、债券等有价证券;
(三)购买、参股经营或者承包、租赁经营企业;
(四)采用其他国际上通行的投资方式投资经营,开展经济技术合作和交流。
第六条 海南岛国家所有的土地实行有偿使用。
海南省人民政府可依法将国家所有土地的使用权有偿出让给投资者,土地使用权出让一次签约的期限根据不同行业和项目的具体情况确定,最长期限为七十年;期满后需要继续使用的,经批准期限可以延长。
投资者可以依照国家有关规定将取得的土地使用权有偿转让。
第七条 海南岛的矿藏资源依法实行有偿开采。国家规定的特定矿藏资源开采应报经国家主管部门批准,其他矿藏资源开采,由海南省人民政府批准。允许投资者以合资经营、合作经营和独资经营的方式进行勘探开采。
第八条 投资者可以合资、合作方式在海南岛投资从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施建设,也可以独资经营专用设施,并可依照国家有关规定投资经营与上述设施相关联的各类企业和服务事业,实行综合经营。
第九条 根据经济发展的需要,经中国人民银行批准,可以在海南岛设立外资银行、中外合资银行或者其他金融机构。
第十条 在海南岛投资兴办各项经济和社会事业,由海南省人民政府审查批准。但投资范围和投资总额超过国家授权海南省人民政府审批范围的,应当按照国家规定程序报批。
第十一条 获准举办的企业作为投资进口的建设物资、生产设备和管理设备,为生产经营进口的原材料、零配件、包装材料和其他物料以及自用的交通工具、办公用品,由海南省人民政府自行审批。
第十二条 在海南岛举办的企业(国家银行和保险公司除外),从事生产、经营所得和其他所得,均按15%的税率征收企业所得税,另按应纳税额附征10%的地方所得税。其中:
(一)从事港口、码头、机场、公路、铁路、电站、煤矿、水利等基础设施开发经营的企业和从事农业开发经营的企业,经营期限在十五年以上的,从开始获利的年度起,第一年至第五年免征所得税,第六年至第十年减半征收所得税;
(二)从事工业、交通运输业等生产性行业的企业经营期限在十年以上的,从开始获利的年度起,第一年和第二年免征所得税,第三年至第五年减半征收所得税,其中被海南省人民政府确认为先进技术企业的,第六年至第八年减半征收所得税;
(三)从事工业、农业等生产性行业的企业,在按照规定减免企业所得税期满后,凡当年企业出口产品产值达到当年企业产品产值70%以上的,当年可以减按10%的税率缴纳企业所得税;
(四)从事服务性行业的企业,投资总额超过五百万美元或者二千万人民币,经营期限在十年以上的,从开始获利的年度起,第一年免征所得税,第二年和第三年减半征收所得税。
对海南岛内的企业征收的地方所得税,需要给予减征或者免征所得税优惠的,由海南省人民政府决定。
第十三条 境外投资者在海南岛内没有设立机构而有来源于海南岛的股息、利息、租金、特许权使用费和其他所得,除依法免征所得税者外,均按10%的税率征收所得税。需要给予减征或者免征所得税优惠的,由海南省人民政府决定。
第十四条 在海南岛举办的外商投资企业和外商持有25%以上股份的企业均享有进出口经营权,其他企业经海南省人民政府批准也可以享有进出口经营权,进口本企业生产、经营必需的货物,出口本企业的产品。
第十五条 海南岛内的企业进口本企业建设和生产所必需的机器设备、原材料、零配件、交通运输工具和其他物料,以及办公用品,均免征关税、产品税或增值税。
海南岛内的企业进口供岛内市场销售的货物,减半征收关税、产品税或增值税。
第十六条 国家鼓励海南岛内的企业生产的产品出口。对企业生产的出口产品免征出口关税,除原油、成品油和国家另有规定的少数产品外,退还已征的产品税或增值税。
第十七条 海南岛内的企业生产的产品在岛内市场销售的,除矿物油、烟、酒和海南省人民政府规定的其他少数产品减半征收产品税或增值税外,其余免征产品税或增值税。含有进口料件的,按照第十五条的规定,免征或者补征进口料件的关税、产品税或增值税。
企业生产的产品销往境内其他地区,除国家限制进口的产品需按国家有关规定审批外,其余产品均可自主销售,但应照章征收产品税或增值税;含有进口料件的照章补征进口料件的关税、产品税或增值税。
海南岛内的外商投资企业的产品内销,符合国家以产顶进办法规定的,可以申请以产顶进。
第十八条 海南岛内的企业出口产品和从事其他经营活动取得的外汇收入,均可保留现汇,按当地中国人民银行的规定管理。
企业可以在海南岛或者境内其他地区的外汇调剂市场调剂外汇余缺、平衡收支。
第十九条 境外投资者从在海南岛投资举办的企业获得的利润,可以从企业的外汇存款帐户自由汇往境外,免缴汇出额的所得税。
境外投资者将从海南岛内的企业获得的利润,在境内再投资,期限不少于五年的,退还其再投资部分已缴纳所得税税款的40%;如果投资用于海南岛内的基础设施建设和农业开发企业、产品出口企业和先进技术企业,全部退还其再投资部分已缴纳的所得税税款。
境内投资者从海南岛内的企业获得的利润,可以自由汇往境内其他地区。汇往境内其他地区的利润,从开始获利的年度起十年内不再补缴所得税。
第二十条 凡与我国有外交关系或者官方贸易往来的国家或地区的外国人,到海南岛洽谈投资、贸易,进行经济技术交流、探亲、旅游,停留时间不超过十五天的,可临时在海口或三亚口岸办理入境签证手续;如有正当理由需要延长在海南岛内的停留期限或者转往境内其他地区,可按有关规定申请办理签证延期或加签手续。
在海南岛常驻的外国人、投资举办企业或者参加开发建设工作的外国人及其随行眷属,海南省人民政府有关部门可根据其申请,签发前往海南岛的多次入境签证。
第二十一条 香港、澳门、台湾同胞和华侨,凡持有国务院主管部门及其授权机关签发的有效护照或其他有效证件,前往海南岛及转往境内其他地区或者出境,无需办理签证。台湾同胞可以直接在海南岛的口岸申领《台湾同胞旅行证明》。
海南省的国内单位向境外派出经济、贸易、旅游机构,到境外举办企业,其人员出国,除国家另有规定者外,授权海南省人民政府审批。
第二十二条 本规定未尽事项,海南省人民政府可按照国家有关经济特区的规定办理。
本规定的实施办法,由国务院有关主管部门会同海南省人民政府制定。
第二十三条 本规定自发布之日起施行。

PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OFINVESTMENT IN DEVELOPING HAINAN ISLAND

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
PROVISIONS OF THE STATE COUNCIL CONCERNING THE ENCOURAGEMENT OF
INVESTMENT IN DEVELOPING HAINAN ISLAND
(Promulgated on May 4, 1988)
Article 1
These Provisions are formulated with a view to absorbing investment from
within and without so as to accelerate the development and construction of
Hainan Island.
Article 2
The State implements more flexible open economic policies for Hainan
Special Economic Zone and endows the People's Government of Hainan
Province with greater decision-making power.
Article 3
The State encourages enterprises, other economic organizations or
individuals at home and from abroad (hereinafter referred to as investors)
to invest in the development of Hainan Island and establish various
economic and social undertakings.
Article 4
The State shall protect investors' legitimate rights and interests
according to law, and shall not nationalize or requisition the assets of
the investors. Under special circumstances, where public interests call
for action, the State may resort to requisitioning in accordance with
legal procedures and due compensation shall be made. Investors shall
abide by China's laws and regulations.
Article 5
Investors may make investment and conduct operations on Hainan Island in
the following forms:
(1) making investment in establishing equity joint ventures, Chinese-
foreign contractual joint ventures, foreign-capital enterprises
(hereinafter referred to as enterprises with foreign investment) as well
as other kinds of enterprises permitted by law. The period of operation
for any kind of enterprise shall be specified in the contract by the
parties of investment through consultation or approved by the relevant
competent authorities;
(2) purchasing shares, bonds and other negotiable securities;
(3) operating enterprises through purchasing, holding shares, contracting
or leasing;
(4) investing and operating in the investment modes obtaining throughout
the world, conducting economic and technological cooperation and
exchanges.
Article 6
The use of State-owned land on Hainan Island shall be non-gratuitous. The
People's Government of Hainan Province may, according to law, grant non
gratuitously the right to the use of the State-owned land to investors.
The duration of right granted to land-use shall be laid down in the
contract in accordance with the specific conditions of different
industries and projects, with a maximum duration of 70 years; where there
is the need to continue using the land after the expiry of the contract,
the duration may be extended upon approval.
Investors may, in keeping with the relevant provisions of the State,
transfer non-gratuitously the right granted to land-use.
Article 7
Mineral resources on Hainan Island shall be exploited with compensation
according to law. The exploitation of some mineral resources specifically
designated by the State shall be subject to approval by the relevant
competent authorities of the State; the exploitation of other mineral
resources shall be subject to approval by the People's Government of
Hainan Province. Investors are allowed to explore and develop the mineral
resources by setting up equity joint ventures, contractual joint ventures,
or foreign-capital enterprises.
Article 8
Investors may, in the form of an equity or contractual joint ventures,
invest in the construction of infrastructure on Hainan Island such as
ports, wharves, airports, highways, railways, power stations, coal mines
and water conservancy projects or may also engage in facilities with
exclusive investment. They may also invest in various business and service
enterprises related to the above-mentioned facilities in accordance with
the relevant regulations of the State to undertake comprehensive
operations.
Article 9
Foreign-capital banks, banks with joint Chinese and foreign investment or
other financial institutions may be set up on Hainan Island with the
approval of the People's Bank of China in light of the needs of economic
development.
Article 10
The investment in the establishment of various economic and social
undertakings on Hainan Island shall be subject to examination and approval
by the People's Government of Hainan Province. Where the investment scope
and total amount exceed the authorization by the State, the investment
shall be submitted for examination and approval according to the
procedures laid down by the State.
Article 11
The importation of building materials, production and managerial equipment
as investment of an enterprise whose establishment has already been
approved, the importation of raw materials, accessories and parts,
packaging materials and other materials and items required for production
and operation, and the importation of means of transport and office
equipment for enterprise's own use, are to be examined and approved by the
People's Government of Hainan Province itself.
Article 12
The enterprise income tax shall be levied at a rate of 15 percent on the
income derived from production, operation and other sources by enterprises
established on Hainan Island (State banks and insurance companies
excepted). In addition, a local surtax of 10 percent of the assessed
income tax shall be levied. Among the above-said enterprises:
(1) those engaged in the construction and operation of infrastructures
such as ports, wharves, airports, highways, railways, power stations, coal
mines and water conservancy projects etc., and those involved in
agricultural development, with an operation period of 15 years or longer,
shall enjoy a five-year income tax exemption beginning from the first
profit-making year, and shall be granted a 50 percent reduction in income
tax from the sixth to the tenth year;
(2) those engaged in industrial, communications and transportation and
other production enterprises with an operation period of 10 years or
longer, shall enjoy a two-year income tax exemption starting from the
first profit-making year and shall then be granted a tax reduction by one
half from the third to the fifth year; those acknowledged by the People's
Government of Hainan Province as technologically advanced shall further
enjoy a tax reduction by one half from the sixth to the eighth year;
(3) after the expiration of the stipulated period for the reduction of or
exemption from enterprise income tax according to the State, enterprises
engaged in industry, agriculture, and other production businesses, shall
have their enterprise income tax reduced to 10 percent in the year when
the value of their export products amounts to 70 percent or more of their
output value of that year;
(4) those involved in service trades, with a total investment of or over
US$ 5 million or RMB 20 million yuan and an operation period of 10 years
or longer, shall be exempt from enterprise income tax in the first profit-
making year and enjoy a 50 percent reduction in income tax in the next two
years.
Reduction of or exemption from local income tax for enterprises within
Hainan Island shall be determined by the People's Government of Hainan
Province.
Article 13
For investors from outside China who have no offices on Hainan Island, a
10 percent income tax shall be levied on their dividends, interests,
rents, franchise, royalties and other incomes derived from the island
except those exempt from income tax according to law. The People's
Government of Hainan Province shall decide as to who are to enjoy income
tax reduction or exemption.
Article 14
Enterprises with foreign investment and enterprises with 25 percent of
their shares held by foreign businessmen shall enjoy the right to conduct
import and export operations, and other enterprises may enjoy the same
right, if so approved by the People's Government of Hainan Province - i.e.
to import the goods necessary for the production and operations of their
enterprises, and export their own products.
Article 15
Customs duty, product tax and value-added tax shall be exempted on the
machinery and equipment, raw materials and parts, means of transport and
other materials and items as well as office equipment that the enterprises
within Hainan Island need to import for their own production and
operations.
Customs duty, product tax or value-added tax shall be reduced by one half
on the goods imported for sale on the market in Hainan by enterprises on
the island.
Article 16
The State encourages enterprises on Hainan Island to export their
manufactured products. Products manufactured by enterprises to be
exported shall be exempt from export duties, and product tax or value-
added tax already collected thereon shall be reimbursed, except for crude
and refined oil, as well as a few other products specifically designated
by the State.
Article 17
The products manufactured by enterprises on Hainan Island and to be
marketed in Hainan are exempt from product tax or value-added tax, whereas
mineral oil, tobacco, liquor and a few other products specially designated
by the People's Government of Hainan Province are subject to a 50 percent
product tax or value-added tax. Where the manufactured products contain
certain imported parts and materials, customs duty, product tax or value-
added tax shall be exempted or levied retroactively in accordance with the
stipulations of Article 15.
Products manufactured by the aforesaid enterprises and to be marketed to
other parts in China, may be sold by enterprise themselves, except for
products whose importation is restricted by the State and which are
subject to approval in accordance with the relevant regulations of the
State. But product tax or value-added tax shall be levied on these
products according to relevant provisions. Customs duties, product tax or
value-added tax on the manufactured products containing imported parts and
materials shall be levied retroactively in accordance with relevant
stipulations.
Where the enterprises with foreign investment within Hainan Island are to
sell on the domestic market their products which conform to the standards
specified in the methods governing import substitution by the State, they
may apply to sell their products as import substitutes.
Article 18
Foreign exchange earnings derived by enterprises within Hainan Island from
their product export and from other business activities, may be retained
in foreign currency as earned and shall be handled in keeping with the
regulations of the local People's Bank of China. The enterprises may
adjust the surplus and deficits of their foreign exchange and effect a
balance of foreign exchange receipts and disbursements at the foreign
exchange adjustment markets located on Hainan Island or in other parts of
China.
Article 19
Investors from abroad may freely remit from the enterprise's foreign
exchange deposit account at the bank the profits they earn from the
enterprises they set up on Hainan Island. The amount remitted shall be
exempt from income tax.
Investors from abroad who reinvest the profit they earn from their
enterprises within the Island, for a period of not less than five years
shall enjoy a reimbursement of 40 percent of the income tax paid on the
amount to be reinvested, and 100 percent of the income tax already paid on
the amount to be reinvested shall be reimbursed if the investors elect to
reinvest their profit earnings in the construction of infrastructure and
agricultural development enterprises, export-oriented and technologically
- advanced enterprises within the Island.
Investors from other parts of China shall be free to remit their profit
earnings from the enterprises on the Island. And no retroactive income tax
shall be levied on the profit earnings remitted to other parts of China
within ten years beginning from the first profit-making year.
Article 20
When coming to Hainan Island to negotiate investment or trade, promote
economic and technological exchange, visit relatives or to tour,
foreigners from countries or regions having diplomatic relations or
official trade links with China, may apply for entry visas at the port of
Haikou or Sanya if their stay in Hainan does not exceed 15 days; those who
need to stay in Hainan longer or who want to go on to other parts of China
on justifiable grounds, may apply for an extension of visa or obtaining an
additional visa endorsement according to relevant provisions.
Foreigners who permanently live on Hainan Island, or who invest in the
establishment of local enterprises or participate in the development of
the island, and their accompanying family members may upon application be
granted multiple entry visas by the authorities concerned under the
People's Government of Hainan Province.
Article 21
Compatriots from Hong Kong, Macao and Taiwan as well as overseas Chinese
holding valid passports or documents issued by the competent authorities
under the State Council or by their authorized agencies may come to Hainan
Island or proceed to other places within China without visas. Compatriots
from Taiwan may, at the ports in Hainan Island, directly apply for Travel
Certificate for Compatriots from Taiwan.
The People's Government of Hainan Province is authorized to examine and
approve the dispatch abroad of personnel by domestic organizations in
Hainan Province that are to set up economic, trade or tourism offices or
to establish enterprises abroad, except otherwise provided by the State.
Article 22
Matters not covered in these Provisions may be handled by the People's
Government of Hainan Province according to the provisions concerning
special economic zones. The rules for the implementation of these
Provisions shall be formulated by competent departments under the State
Council in conjunction with the People's Government of Hainan Province.
Article 23
These Provisions shall enter into force as of the date of promulgation.